- The new VAT regulations will apply from January 1, 2027, instead of January 1, 2026.
- The new consolidated VAT law (DLgs. 10/2026) includes 171 articles and merges existing VAT rules from various laws and decrees into a single text.
- The reform is mainly organizational, aligning national rules with EU directive 2006/112/EC, without changing the substance of the law.
- Some updates include changes to export documentation requirements and updated legal references for certain VAT rates in the construction sector.
- Previous VAT laws and decrees will be repealed as of January 1, 2027.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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